https://www.taxtmi.com/caselaws?id=52977 Where defective colour picture tubes were returned under a prescribed warranty procedure, a mere use of the term "replacement" was held insufficient to prove clandestine removal; in the absence of corroborative evidence of excess production or undisclosed removal, duty demand and penalty were unsustainable. On Modvat credit for electron guns, the variation in accountal was treated as consistent with normal manufacturing loss, so denial of credit was not justified. The text also notes that once the principal duty demand failed, the related penalty could not survive. Overall, the analysis states that demands based only on allegation, without independent evidence, do not stand. en-us Wed, 12 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 17:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52977 Where defective colour picture tubes were returned under a prescribed warranty procedure, a mere use of the term "replacement" was held insufficient to prove clandestine removal; in the absence of corroborative evidence of excess production or undisclosed removal, duty demand and penalty were unsustainable. On Modvat credit for electron guns, the variation in accountal was treated as consistent with normal manufacturing loss, so denial of credit was not justified. The text also notes that once the principal duty demand failed, the related penalty could not survive. Overall, the analysis states that demands based only on allegation, without independent evidence, do not stand. Case-Laws Central Excise Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52977